Методичні засади організації системи бюджетного контролю в банку

Abstract

У статті досліджено науково-методичні засади організації системи бюджетного контролю у банках, розглянуто види бюджетів банківської установи, форми бюджетного контролю, а також методи аналізу відхилень бюджетних показників.

В статье исследованы научно-методические основы организации системы бюджетного контроля в банках, рассмотрены виды бюджетов банковского учреждения, формы бюджетного контроля, а также методы анализа отклонений бюджетных показателей.

A process of budgeting in the bank is an important tool of its activity management. Therefore effective organization of budgeting control system in bank helps to reach its goals, creates motivation for the bank personnel, allows to identify negative tendencies in the process of development of bank, minimizes the risk of its activity and also supports the efficiency of bank business. The necessity of organization of the effective budgetary control system in banks determines the actuality of this paper. The goal of the paper is the development the scientific and methodical bases of budgetary control system in Ukrainian banks. With the purpose of the effective adjusting of control and management process in bank the authors compared static and flexible bank budgets. Also the detailed research of deviations is conducted with the help of different methods of analysis: 1. Simple analysis. 2. Analysis of deviations. 3. Analysis of deviations in terms of uncertainty. 4. Strategic approach. 5. Expert assessment. 6. Statistic method. So, defining the maximal levels of deviations, terms of budgets revision and the reasons of deviations of indices, the budgetary system will be functioning properly, giving to the management of the bank the reliable data. Moreover, it is necessary to create so-called rapid reacting system for the estimation and analysis of budget deviations. Thus, rational budgetary control system in banks allows disposing the financial and money assets ef-fectively, increasing income and discovering the errors in the process of budget planning on strategic, tactical and operative levels